Boys & Girls Club Workers Association

Nonprofit profile at a glance

EIN
136176007
IRS 990 coverage
2016–2024
Forms available
Form 990 2024
Location
Lexington, KY, USA
Phone
4044875410
Rating
87
Verdict
STRONG
Rating confidence
Moderate

Reported finances

Revenue
$32,434,066
Expenses
$32,169,022
Assets
$14,471,276
Liabilities
$4,012,062

Source: IRS Form 990. Selected filing: tax year 2024. Amounts in USD.

Leadership & pay

12 people listed

People named in this filing

  • SAM UNGLO (TREASURER)
  • FELICIA ROBINSON (SECRETARY)
  • STEPHANIE COOLEY (ADMINISTRATOR)

Selected names, not a complete roster or a statement of current roles. Open leadership details for the complete filed list.

Source: IRS Form 990. Selected filing: tax year 2024. Names and roles reflect this filing, not necessarily current officeholders.

Overview

Mission

To provide life, sickness, accident or other health benefits to participating employees of member organizations, generally local boys & girls clubs, affiliated with boys & girls clubs of america (the national organization), who meet the eligibility requirements established by the plan, providers of such insurance plans, and the plan administrator.

What it reported doing in 2024

Medical and short-term disability claims paid on behalf of participants

Operating model

Revenue model
Earned-program. 98% of the money available for current operations came from fees and other program revenue.
Distribution model
Member-benefit provider. The nonprofit used 81% of its reported program spending for member benefits.

The verdict

STRONG - A large share of available resources goes toward mission work and the filed numbers largely add up. Expenses are high relative to revenue and total assets are small relative to annual expenses; liquid coverage is unknown.

Rating breakdown

  • Financial Efficiency: 83
  • Transparency & Controls: 90
  • Accountability: 100
  • Sustainability: 38
  • Growth: 100

Detailed rating inputs

Financial Efficiency

  • Mission deployment rate: 93.3%; rating input score 93
  • Program expense ratio: 94.5%; rating input score 95
  • Fundraising efficiency: Limited

Transparency & Controls

  • Consistency checks: 100%; rating input score 100; 62nd percentile among comparable filings
  • Pay-setting controls: Limited
  • Foreign activity oversight: Limited
  • Grant itemization coverage: Limited
  • Major donor itemization: Limited
  • Related-party transparency: Limited

Accountability

  • Independent voting board: 100%; rating input score 100; 66th percentile among comparable filings
  • Governance controls: 7 of 7 controls in place; rating input score 100
    • Conflict-of-interest policy: Pass
    • Whistleblower policy: Pass
    • Document-retention policy: Pass
    • CEO compensation review process: NotApplicable
    • Other executive compensation review process: NotApplicable
    • Form 990 shared with the board: Pass
    • Board meeting minutes documented: Pass
    • Audit committee oversight: Pass
    • Independent financial-statement audit: Pass

Sustainability

  • Operating margin: 0.8%; rating input score 37; 37th percentile among comparable filings
  • Total-asset coverage ratio: 0.45; rating input score 13; 13th percentile among comparable filings
  • Liabilities to assets ratio: 0.28; rating input score 49; 49th percentile among comparable filings
  • Officer compensation ratio: 0%; rating input score 96; 96th percentile among comparable filings

Growth

  • Program expense growth: 10.3% per year; rating input score 100; 71st percentile among comparable filings
  • Revenue growth: 9.4% per year; rating input score 100; 72nd percentile among comparable filings
  • Asset growth: 5.5% per year; rating input score 100; 39th percentile among comparable filings

Details

  • Where the money goes: 93.3% of revenue deployed · 94.5% of spending went to programs
  • Governance: 11 of 11 board members independent · 7 of 7 filing controls reported
  • Programs: 2 filed program accomplishments · $30.4M in reported program spending
  • Leadership: top reported pay $0 · 12 people listed
  • Consistency: 20 of 20 current checks pass
  • Schedules: 3 filed schedules
  • Filing history: 9 filing years from 2016 to 2024
  • Contacts: How to reach this organization
  • Related organizations: 410 filed related-organization links
  • Grant readiness: Federal tax and exclusion status, award history, and grant-maker relationships.
  • People: Everyone the filings name, and which of them the filings identify by more than a name.

Key Signals

Signals prioritize questions for review. They are not findings of misconduct.

  • Moderate — Sustainability: Operating margin scored 37/100.
  • High — Sustainability: Total-asset coverage ratio scored 13/100.
  • Moderate — Sustainability: Liabilities to assets ratio scored 49/100.